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Allokering av kapitalinkomst - en effekt av århundradets skattereform
University of Gävle, Department of Business Administration and Economics.
University of Gävle, Department of Business Administration and Economics.
2008 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
Abstract [en]

The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression. The explaining variables in the model are chosen based on pre-studies regarding intra household allocation and we expect those to have an impact on the quota. We find a significant allocation before the tax reform due to the incentives to shift income. In comparison with the results from 1993 we find a significant change in the quota that could indicate reallocation.

Place, publisher, year, edition, pages
2008. , p. 24
Keywords [en]
allocation, capital income, tax reform, intra household
Keywords [sv]
kapitalinkomstfördelning, kapitalinkomst, skattereform, omfördelning
National Category
Economics
Identifiers
URN: urn:nbn:se:hig:diva-347Archive number: E3BA: DiVA 023/08OAI: oai:DiVA.org:hig-347DiVA, id: diva2:119900
Uppsok
samhälle/juridik
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Available from: 2008-03-05 Created: 2008-03-05

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Department of Business Administration and Economics
Economics

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf